16/10/2014 (Agence Europe) - Belgium before Court over discriminatory practice. On Thursday 16 October, the European Commission brought Belgium before the EU Court of Justice, over discrimination taxation of collective investment undertakings (CIUs) established in other member states of the EU or the European Economic Area. At the end of September 2013, the Commission sent Belgium a reasoned opinion challenging the application at national level of a reduced rate of annual tax only for CIUs established under Belgian law and not those governed by the laws of the other EU or EEA states. The Commission regards this as an obstacle to the free movement of services and capital (articles 56 and 63 of the TFEU).